Question 1 In the Assembly Department of Hannon Company, budgeted and actual manufacturing overhead costs for the month of April 2017 were as follows Budget Actual Indirect materials Indirect labor Utilities Supervision $14,500 $13,600 21,400 22,200 11,900 12,600 5,0005,000 All costs are controllable by the department manager Prepare a responsibility report for April for the cost center HANNON COMPANY Assembly Department Manufacturing Overhead Cost Responsibility Report For the Month Ended April 30, 2017 Difference Favorable Unfavorable Neither Favorable nor Unfavorable Controllable Cost Budget Actual